The Lakeside Company uses a weighted-average process costing system. The following data are available: -O- 30,000 24,000 Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, complete as to labor and overhead) Cost of materials used 6,000 $51,200 $49,400 Labor and overhead costs Equivalent units of production for labor and overhead are